India doubt in final accounts adjustment

[surojit]

Sale of goods of Rs. 10,000 was wrongly considered as sale of machinery, how to deal with this adjustment?​

 

[Fidget]

Just reverse the entries that were made and do them properly.

 

[Rishi]

Machinery a/c Dr xxxx
To Sales a/c xxxx
(Being Machinery a/c wrongly credited, reversed back and credited to General Sales a/c)

( or )

Machinery a/c Dr xxxx
To Cash a/c xxxx
(Reversal of Machinery a/c wrongly credited)

and

Cash a/c Dr xxxx
To Sales a/c xxxx
( Sale of goods for cash )

If the sale is for credit just put the "debtor" name in the place of "cash"